And you've just decided that the "replica" was so good that you paid stolen-art-on-the-black-market money for it, not "good replica painter" money for it...

The thing is your books say "good replica money" and only your crypto wallet or offshore account or shell company slush fund or pile of gold have the 'stolen-art-on-the-black-market' money removed from the balance sheet. Smart accountants are payed a lot of money to figure out exactly how to hide this from overworked and underpaid auditors.

To be fair... if you did steal a one of a kind and needed a buyer, you could sell it as the worlds best replica.